Stamp tax on certificates of profits or interest in property or accumulations.
Section 215
SEC. 215. Stamp tax on certificates of profits or interest in property or accumulations. — On all certificates of profits, or memorandum showing interest in the property or accumulations of any association, company, or corporation, and on all transfers of such certificates or memoranda, there shall be collected a documentary stamp tax of two centavos on each two hundred pesos, or fractional part thereof, of the face value of such certificate or memorandum.